Use the following excerpts from Fromera Company's financial information 2018 Income Statement Balance Sheets Sales $309,000 (140,000) Cost of Goods Sold Operating Expenses, other than Depreciation Expense Depreciation Expense Gain on Sale of Plant Assets (27,000) (16,000) 18,000 Net Income $144,000 Dec. 31, 2018 $48,300 1,600 Accounts Receivable (Associated with Sales) Inventory (Associated with Inventory) Accounts Payable (Associated with Inventory) Accured Liabilities (Associated with other Expense) 23,500 900 Dec. 31, 2017 Accounts Receivable (Associated with Sales) $43,400 Inventory 1 800 Net Income $144,000 Dec. 31,2018 Accounts Receivable (Associated with Sales) $48,300 1,600 Inventory (Associated with Inventory) Accounts Payable (Associated with Inventory) Accured Liabilities (Associated with Other Expense) 23,500 900 Dec. 31, 2017 $43,400 1,800 Accounts Receivable (Associated with Sales) Inventory (Associated with Inventory) Accounts Payable (Associated with Inventory) Accured Liabilities (Associated with Other Expense) 21,250 1,150 Prepare the operating section of the statement of cash flows (direct method) for the year 2018. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments. Fromera Company Partial Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2018 Cash Flow from Operating Activities Cash Payments: in 0 Net Cash Flow from Operating Activities